(1) The amount of the input tax credit on an importation that you make that is * partly creditable is an amount equal to the GST payable on the importation if:
(a) an * annual apportionment election that you have made has effect at the end of the tax period to which the input tax credit is attributable; and
(b) the importation is not an importation of a kind specified in the regulations.
(2) However, if the importation relates to making supplies that would be * input taxed, the amount of the input tax credit on the importation is as follows:
"extent of non-input-taxed purpose" is the extent to which the importation does not relate to making supplies that would be * input taxed, expressed as a percentage of the total purpose of the importation.
"full input tax credit" is what would have been the amount of the input tax credit for the importation if it had been made solely for a * creditable purpose.
(3) In determining for the purposes of subsection (2) whether, or the extent to which, an importation relates to making supplies that would be * input taxed, subsections 15-10(3) to (5) apply in the same way that they apply for the purposes of paragraph 15-10(2)(a).
(4) Determinations made by the Commissioner under subsection 15-25(4) apply (so far as they are capable of applying) to working out the extent to which a * partly creditable importation does not relate to making supplies that would be * input taxed.
(5) This section has effect despite sections 15-20 and 15-25 (which are about amounts of input tax credits).